Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

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History

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

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Ch 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.

PART 4-25 - CHARGES AND PENALTIES  

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Pt 4-25 heading substituted by No 32 of 2006 , s 3 and Sch 3 item 11, applicable in relation to conduct engaged in on or after 6 April 2006. The heading formerly read:

PART 4-25 - CHARGES AND ADMINISTRATIVE PENALTIES FOR FAILING TO MEET OBLIGATIONS

Pt 4-25 (heading) substituted by No 101 of 2004.

Pt 4-25 inserted by No 179 of 1999.

Division 298 - Machinery provisions for penalties  

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Div 298 heading substituted by No 32 of 2006 , s 3 and Sch 3 item 14, applicable in relation to conduct engaged in on or after 6 April 2006. The heading formerly read:

Machinery provisions for administrative penalties

Div 298 (heading) substituted by No 101 of 2004.

Div 298 inserted by No 179 of 1999.

Subdivision 298-A - Administrative penalties  

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Subdiv 298-A heading inserted by No 32 of 2006 , s 3 and Sch 3 item 14, applicable in relation to conduct engaged in on or after 6 April 2006.

SECTION 298-10  

298-10   NOTIFICATION OF LIABILITY  

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The Commissioner must give written notice to the entity of the entity ' s liability to pay the penalty and of the reasons why the entity is liable to pay the penalty. The Commissioner is not required to give reasons if he or she decides to remit all of the penalty.

Note:

Section 25D of the Acts Interpretation Act 1901 sets out rules about the contents of a statement of reasons.

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S 298-10 amended by No 55 of 2017, s 3 and Sch 1 item 24, by omitting " The Commissioner may do so in any other notice he or she gives to the entity. " after " liable to pay the penalty. " , effective 1 July 2017.

S 298-10 inserted by No 179 of 1999 and amended by No 75 of 2005.

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